Article 148 of the Costitution of India with Case law
Article 148 of the Constitution of India
– Comptroller and Auditor-General of India (CAG)
📜 Text of Article 148 – Summary:
Article 148 provides for the appointment, tenure, conditions of service, and independence of the Comptroller and Auditor-General (CAG) of India, who is the supreme audit authority in India.
Clauses of Article 148:
Appointment and Status:
CAG is appointed by the President of India by warrant under his hand and seal.
Holds office until the age of 65 years or for a term as prescribed by law.
CAG is independent of the executive and is a constitutional authority.
Conditions of Service:
CAG’s salary and other conditions of service are determined by Parliament by law.
Cannot hold any other office under the Government of India or of any State after retirement.
Removal:
CAG can be removed only in the same manner and on the same grounds as a Supreme Court judge (as per Article 124(4)) — i.e., by impeachment by Parliament on grounds of proved misbehavior or incapacity.
Independence:
Salary and administrative expenses of the CAG are charged upon the Consolidated Fund of India, i.e., not subject to Parliament's vote.
🔎 Key Functions of the CAG (As per Articles 149–151):
Audits the receipts and expenditure of the Union and the States.
Audits of government companies and corporations.
Submits audit reports to the President (who lays them before Parliament).
Ensures transparency, accountability, and legality of public expenditure.
⚖️ Important Case Laws Related to Article 148:
1. A. R. Antulay v. R. S. Nayak
Citation: AIR 1988 SC 1531
Issue: Role of constitutional authorities in accountability.
Observation: The CAG’s role is essential to uphold financial discipline in governance. The court emphasized that public offices must maintain transparency.
2. Subramanian Swamy v. Union of India
Citation: (2014) 8 SCC 682
Issue: Allocation of coal blocks and public resource management.
Observation: CAG reports were relied upon to expose irregularities.
Held: CAG plays a critical role in exposing misuse of public resources, which can be a basis for judicial and public scrutiny.
3. Association for Democratic Reforms v. Union of India
Citation: AIR 2002 Del 298
Though not directly about Article 148, it emphasized the right to information regarding public functionaries, including financial audits—highlighting the value of CAG reports in public transparency.
4. Common Cause v. Union of India (2G Spectrum Case)
Citation: (2012) 3 SCC 1
Role of CAG: The CAG’s audit report revealed huge losses to the exchequer due to irregular allocation of spectrum.
Impact: The Supreme Court cancelled the licenses, relying heavily on the CAG report.
🧾 Key Takeaways:
CAG is a constitutional watchdog over public finance.
Appointed by the President and removable only by impeachment.
Reports serve as tools for legislative oversight and judicial review.
Independence is ensured by tenure protection and non-votable expenditure.
Acts as a check on corruption and mismanagement in government spending.
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